| Question |
C-Corp |
LLC |
S-Corp |
| Ownership |
Stock |
Membership Interest |
Stock |
| Owners |
No Restrictions |
No Restrictions |
Limited to 75 |
Management
|
Officers & Directors |
Members or Managers |
Officers & Directors |
| Limited Liability of Owners |
Yes |
Yes |
Yes |
| Ownership Transfer |
Freely |
Freely |
Mostly free |
Duration
|
Perpetual |
Possible |
Indefinite |
| Choice of Tax Year |
Yes |
Restricted |
Restricted |
| Fringe Beneifits |
Yes |
Members Restricted |
Restricted |
| Tax Rates |
Double Taxation |
Your choice |
Flow thru |
Profits
|
Dividends |
Per Operating Agreement |
Flow thru |
|
|
|
|
|
|
